It appears that Worksheet A is structured so that gains are reported on f1116 but losses are ignored.
Worksheet B does provide reporting a loss and a gain for a single f1116 if there are both short term and long term amounts to be evaluated.
With regard to 1099-DIV, if there is any foreign amount in box 2a, it will be stated in the payer's supplemental information, otherwise it is all domestic.
